Calcutta High Court
C I T vs Sushil Kumar Berlia on 8 September, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
ITA No. 60 of 2000
IN THE HIGH COURT AT CALCUTTA
ORIGINAL SIDE
C I T
Versus
SUSHIL KUMAR BERLIA
BEFORE:
The Hon'ble JUSTICE PINAKI CHANDRA GHOSE
The Hon'ble JUSTICE SANKAR PRASAD MITRA Date: 8th September, 2008.
We have heard Mr. Dutt for the Department. He clearly submitted that the tax effect is less than Rs. 4 lakhs.
In that view of the matter, the appeal is hit by CBDT Circular dated 30th November, 2005. We have also perused the order of the learned Tribunal and we find that no substantial question of law is involved in this matter which needs adjudication.
Hence, the appeal is dismissed.
All parties concerned are to act on a xeroxed signed copy of this order on the usual undertakings.
Xeroxed certified copy of the order, if applied for, be supplied to the parties upon compliance with all requisite formalities.
(PINAKI CHANDRA GHOSE, J.) (SANKAR PRASAD MITRA, J.) S.Kumar R.O.(Ct.)